{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17287","citation":"Rev. & Tax. Code, § 17287","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 34.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.”</p>","text":"Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17287","source":"California Legislative Information bulk export (pubinfo)"}